More student friendly than ever, the Tenth Edition provides more student guidance and roadmapping than previous editions. It covers constitutional structure first (jurisdiction to tax, Commerce Clause, intergovernmental immunities, etc.) and specific taxes second (i.e., property taxes, corporate and personal income taxes, and sales taxes). Additionally, it includes new and extended coverage of developments in the state taxation …
Federal Income Taxation of Partners and Partnerships in a Nutshell
This book provides a concise overview of federal partnership taxation. It covers partnership formation, including contributions of property and admission of service partners, allocation of income and loss, tax accounting, and sharing of recourse and nonrecourse liabilities. Building on this foundation, the book also addresses advanced topics, including transactions between partners and partnerships, sales of partnership interests, distributions …
Reliable source on tax procedure and tax fraud helps bridge the gap between understanding “substantive” code provisions and preparing to represent a taxpayer in an Internal Revenue Service (IRS) dispute. Coverage includes IRS and treasury rulemaking; ethics issues of tax practice; confidentiality and disclosure; audits and administrative appeals; statute of limitations; litigation considerations; penalties and collection process; liability; …
Black Letter Outlines are designed to help a law student recognize and understand the basic principles and issues of law covered in a law school course. Black Letter Outlines can be used both as a study aid when preparing for classes and as a review of the subject matter when studying for an examination. Each Black Letter Outline …
Federal Income Taxation of Corporations and Stockholders in a Nutshell
This edition has been completely revised to reflect developments in the Code, regulations, and case law through October 2013. The text focuses on the corporation as a taxable entity and tracks the corporate life cycle from incorporation through complete liquidation. It includes discussion on nonliquidating distributions, redemptions, and stock dividends. It also addresses advanced problems in corporate taxation, …
This full-color book of Federal Income Tax Logic Maps, which supports any classroom text, is designed to assist in the understanding of key provisions of the Internal Revenue Code and how those provisions interact and generally flow. Visual aids, including graphic and color cues, offer a step-by-step method to help analyze the tax consequences of many transactions …
This study aid contains 8 Federal Income Tax examinations. Each exam contains 25 detailed problems. The problems contain tough, challenging fact patterns which help prepare you for objective, multiple-choice examination questions as well as essay questions. The “Answer Keys” are well written, exam-quality answers along with explanatory information. You can take the questions as objective multiple-choice examinations, or …
The third edition of Kerr’s popular computer crimes text includes many updates since the second edition in 2009. New cases address topics such as the computer hacking laws, economic espionage online, Internet threats, criminal copyright prosecutions, searching cell phones incident to arrest, applying the Fourth Amendment to the Internet, and the validity of computer warrants. Two chapters have …
Cases and Materials on Real Estate Transfer, Finance, and Development (American Casebook Series)
The Ninth Edition of this popular casebook retains the basic organization and coverage of its predecessors, but comprehensively addresses the tremendous changes that have occurred in the past five years in real estate finance and in the real estate industry. The Ninth Edition includes: a thorough updating and revision of the material on foreclosure, including material on …
This text provides authoritative coverage of the legal rules that govern the development of privately owned mineral rights in the United States, which often also apply to government-owned resources. It covers topics such as the nature, protection, and conveyance of oil and gas rights, leasing, and taxation. The 6th edition tracks recent developments in the law and expands …